vanisha mittal (CA) (88 Points)
12 October 2012Dear Members,
My querry is, if the descripttion of goods shown in the brrand rate document & export document differs (jst a product name abreviation is diff) though the product is same then can the drawback claimed is allowed to the exporter???? pls reply wid support---- URGENT
Thanks in Advance
CA Vanisha Mittal
Rama Krishnan
(MBA)
(571 Points)
Replied 12 October 2012
DRAWBACK CANNOT BE DENIED BY THE DEPARTMENT IF YOU ARE ABLE TO PROVE WITH DOCUMENTS THAT THE ITEM EXPORTED AND ITEM MENTIONED IN BRAND RATE IS SAME.
THIS HAS TO BE PROVED WITH TECHNICAL DETAILS/ CATLOGUE/ SPECIFICATION ETC. IF NOT IT WILL BE DENIED.
IF THE PRODUCT ABBREVATION IS CHANGED DUE TO SLIGHT CHANGE DUE TO TECHNOLOGICAL ADVANCEMENT, THEN THE SAME HAS TO EXPLAINED WITH SUPPORTING DOCUMENTS.
ALTERNTIVE IS TO APPROCH DGFT ANDGET THE REQUIRED CHANGES IN BRAND RATE LETTER WITH RETROSPECTIVE EFFECT
vanisha mittal
(CA)
(88 Points)
Replied 12 October 2012
Mr Rama krishnan ji,
Basicaly its being a procedural effect while claiming the duty drawback. so in this repect is there any legislation intent to overcome this or an judicials supporting this? or only practical approach of establishment shuld be taken?
Rama Krishnan
(MBA)
(571 Points)
Replied 12 October 2012
LEGALLY CORRECT PROCESS IS TO GET AN AMMENDMENT OF ABBREVATION IN THE BRAND RATE LETTER . THEREAFTER WILL NOT FACE ANY ISSUE IN DBK CLAIMS
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